Aglejo Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Aglejo Consulting
Largest movements
- Tangible fixed assets -€21,681
down €21,681 (-2.2%), from €973,493 to €951,812
of which Land and buildings: -€23,760
- Receivables within one year +€20,897
up €20,897 (+31.8%), from €65,711 to €86,608
of which Other amounts receivable: +€56,694
- Reserves +€55,182
up €55,182 (+33.6%), from €164,381 to €219,563
of which Distributable reserves: +€55,182
- Debts after one year -€38,429
down €38,429 (-5.2%), from €735,023 to €696,594
- Other debts -€31,147
down €31,147 (-100%), from €31,147 to €0
- Tax, wage and social debts +€22,984
up €22,984 (+56.2%), from €40,912 to €63,896
- Short-term financial debts +€20,432
up €20,432, from €0 to €20,432
- Financial charges -€3,582
down €3,582 (-14.3%), from €25,115 to €21,533
- Gross operating margin -€1,732
down €1,732 (-1.3%), from €136,516 to €134,784
- Financial income +€1,543
up €1,543 (+7,267%), from €21 to €1,565
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,042,856 | €1,051,078 | +€8,222 | +0.8% |
| Fixed assets | 21/28 | €975,145 | €953,080 | -€22,065 | -2.3% |
| Intangible fixed assets | 21 | €1,652 | €1,268 | -€384 | -23.2% |
| Tangible fixed assets | 22/27 | €973,493 | €951,812 | -€21,681 | -2.2% |
| Land and buildings | 22 | €973,105 | €949,345 | -€23,760 | -2.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €388 | €2,467 | +€2,079 | +536% |
| Current assets | 29/58 | €67,711 | €97,998 | +€30,288 | +44.7% |
| Amounts receivable within one year | 40/41 | €65,711 | €86,608 | +€20,897 | +31.8% |
| Trade receivables | 40 | €65,711 | €29,913 | -€35,798 | -54.5% |
| Other amounts receivable | 41 | €0 | €56,694 | +€56,694 | |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | - | €10 | +€10 | |
| Deferred charges and accrued income | 490/1 | €2,000 | €11,380 | +€9,381 | +469% |
| Total equity and liabilities | 10/49 | €1,042,856 | €1,051,078 | +€8,222 | +0.8% |
| Equity | 10/15 | €170,381 | €225,563 | +€55,182 | +32.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €164,381 | €219,563 | +€55,182 | +33.6% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €164,381 | €219,563 | +€55,182 | +33.6% |
| Amounts payable | 17/49 | €872,475 | €825,515 | -€46,960 | -5.4% |
| Amounts payable after more than one year | 17 | €735,023 | €696,594 | -€38,429 | -5.2% |
| Financial debts | 170/4 | €735,023 | €696,594 | -€38,429 | -5.2% |
| Amounts payable within one year | 42/48 | €134,674 | €126,298 | -€8,376 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €54,169 | €38,429 | -€15,739 | -29.1% |
| Financial debts | 43 | €0 | €20,432 | +€20,432 | |
| Credit institutions | 430/8 | €0 | €20,432 | +€20,432 | |
| Trade debts | 44 | €8,448 | €3,541 | -€4,907 | -58.1% |
| Suppliers | 440/4 | €8,448 | €3,541 | -€4,907 | -58.1% |
| Taxes, remuneration and social security | 45 | €40,912 | €63,896 | +€22,984 | +56.2% |
| Taxes | 450/3 | €40,912 | €63,896 | +€22,984 | +56.2% |
| Other amounts payable | 47/48 | €31,147 | €0 | -€31,147 | -100% |
| Accrued charges and deferred income | 492/3 | €2,777 | €2,623 | -€154 | -5.6% |
| Non-recurring operating income | 76A | - | €143 | +€143 | |
| Remuneration, social security and pensions | 62 | - | €127 | +€127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,262 | €28,499 | +€1,237 | +4.5% |
| Other operating charges | 640/8 | €4,650 | €4,149 | -€501 | -10.8% |
| Non-recurring operating charges | 66A | €556 | €0 | -€556 | -100% |
| Gross operating margin | 9900 | €136,516 | €134,784 | -€1,732 | -1.3% |
| Operating profit (loss) | 9901 | €104,048 | €102,009 | -€2,039 | -2.0% |
| Financial income | 75/76B | €21 | €1,565 | +€1,543 | +7,267% |
| Recurring financial income | 75 | €21 | €1,565 | +€1,543 | +7,267% |
| Financial charges | 65/66B | €25,115 | €21,533 | -€3,582 | -14.3% |
| Recurring financial charges | 65 | €25,115 | €21,533 | -€3,582 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €78,955 | €82,041 | +€3,086 | +3.9% |
| Income taxes | 67/77 | €27,144 | €26,859 | -€285 | -1.0% |
| Profit (loss) for the period | 9904 | €51,811 | €55,182 | +€3,371 | +6.5% |
| Transfer from tax-exempt reserves | 789 | €17,804 | €0 | -€17,804 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €69,615 | €55,182 | -€14,432 | -20.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.